VIMAL NALLIYAPPAN,NAMAKKAL V. ITO, WARD-2, NAMAKKAL

ITA 507/CHNY/2025

AI Insights

The case involves an appeal by Shri Vimal Nalliyappan against the order of the Commissioner of Income Tax (Appeals), which had dismissed his appeal due to a significant delay in filing. The original appeal was related to the assessment year 2014-15. The Tribunal noted the procedural error in dismissing the appeal without allowing the assessee an opportunity to explain the delay. The Tribunal's decision to set aside the CIT(A)'s order and remand the case back for a fresh hearing was based on the principles of natural justice, providing the assessee a chance to substantiate the reasons for the delay in filing the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126068 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANITHA
• Assessee Lawyers: TAMIL AMUDHAN; C.A
• Keywords: Condonation of delay; Set aside
• Section: 20

Judgement Text

" आयकर अपीलीय अिधकरण, ‘सी’ \u000fा यपीठ, चे\u0014ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI \u0016ी मनु क ुमा र िग\u001bर ,\u000fा ियक सद एवं \u0016ी एस . आर . रघुना था , लेखा सद क े सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.507/Chny/2025 (िनधा\u0005रण वष\u0005 / Assessment Year: 2014-15) Shri Vimal Nalliyappan, 124, Madurai Veeran Colony, Thengal Palayam, Rasipuram, Namakkal-636 301. Vs The Income Tax Officer, Ward-2 Namakkal. PAN : ANKPV-7456-L (अपीलाथ\u000f/Appellant) (\u0010\u0011यथ\u000f/Respondent) अपीलाथ\u000fक\u0014ओरसे/ Appellant by : Mr.Tamil Amudhan, C.A \u0010\u0011यथ\u000fक\u0014ओरसे/Respondent by : Ms. Anitha, Addl.CIT सुनवाईक\bतारीख/Date of hearing : 23.04.2025 घोषणाक\bतारीख /Date of Pronouncement : 24.04.2025 आदेश आदेश आदेश आदेश / O R D E R PER MANU KUMAR GIRI, JM: The captioned appeal filed by the assessee is directed against the order of the Ld. Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 25.11.2024 for Assessment Year 2014- 15. 2. The registry has noted delay of 20 days in filing the appeal. Considering the reasons stated in the affidavit by the Assessee, we condone the delay and treat the reasons as ‘sufficient cause’ and admit the appeal for adjudication. 3. In this case, the CIT(A) has treated the appeal as invalid and dismissed the appeal in limine for the reason that appeal was filed 2 ITA No.507/Chny/2025 with delay of 490 days. The CIT(A) has noted that in column 14 of Form 35, the assessee has admitted there was a delay. However, no application for condonation of delay has been filed along with the appeal. Despite deficiency letter issued to the assessee on 25.10.2024, the same was not responded by the assessee. 4. Before us, learned counsel for the assessee submitted that if the appeal be remanded back to the file of CIT(A), the assessee will file an application for condonation of delay before the CIT(A) explaining the reasons for the delay in filing of appeal. 5. Per contra, learned DR vehemently opposed to the submissions of learned AR and pleaded for dismissal of the appeal. 6. We have heard rival submissions and perused the record. We feel that in the interest of justice, one more opportunity is granted to the assessee to file application for condonation of delay. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A), wherein assessee will promptly file application for condonation of delay and wherein explain the reasons for delay in filing the appeal, subject to cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of these orders to ‘Tamil Nadu State Legal 3 ITA No.507/Chny/2025 Services Authority’ at Hon’ble High Court of Madras. The proof of the cost deposit will be furnished by the Assessee before Ld.CIT(A) who shall proceed for considering application for condonation of delay and thereafter, if any, the CIT(A) will proceed with adjudication of appeal as per law, after affording proper opportunity of hearing to the assessee. If the delay is condoned by the ld. CIT(A), then assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld. CIT(A) shall be at liberty to proceed with proceedings on merits as per law. The ld. counsel, who appeared also assured the bench that he will ensure that the assessee will prosecute the case diligently. 7. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 24th April, 2025 Sd/- Sd/- (एस . आर . रघुनाथा) ( मनु क ुमार िग\u001bर ) ( S.R.Raghunatha ) ( Manu Kumar Giri) लेखा लेखा लेखा लेखा सद\u0003य सद\u0003य सद\u0003य सद\u0003य / Accountant Member \u000fाियक सद / Judicial Member चे\u0019ई/Chennai, \u001bदनांक/Date: 24.04.2025 DS आदेश क\u0007 \bितिलिप अ\u000eेिषत/Copy to: 1.Appellant 2.Respondent 3. आयकर आयु\u0012/CIT Chennai/Madurai/Coimbatore/Salem 4. िवभागीय \bितिनिध/DR 5. गाड\u001b फाईल/GF. "